In a major relief for tax professionals, chartered accountants, and corporate businesses across India, the Central Board of Direct Taxes (CBDT) has officially extended the statutory deadlines for filing Tax Audit Reports and Income Tax Returns (ITR) for Assessment Year (AY) 2026-27.
Key Takeaways at a Glance (AY 2026-27)
- Tax Audit Report (TAR): Extended from September 30, 2026 to October 21, 2026.
- ITR for Audit Cases: Extended from October 31, 2026 to November 21, 2026.
- Applicability: Taxpayers referred to in Serial No. 2 of the Table under Explanation 2 to Section 139(1) of the Income-tax Act, 1961.
Revised Deadlines for AY 2026-27
| Compliance Category | Original Due Date | Revised Extended Due Date | Relevant Legal Provision |
|---|---|---|---|
| Tax Audit Report (Form 3CA-3CD / 3CB-3CD) | September 30, 2026 | October 21, 2026 | Specified date under Section 44AB read with Explanation 2 to Section 139(1) |
| Income Tax Return (ITR) for Audit Assessees | October 31, 2026 | November 21, 2026 | Explanation 2(a) to Section 139(1) of the Income-tax Act, 1961 |
Who Is Eligible for This Extension?
The revised timeline is specifically applicable to taxpayers defined under S. No. 2 in the Table below Explanation 2 to sub-section (1) of Section 139 of the Income-tax Act, 1961. This category primarily covers:
- Corporate assesses (companies) required to undergo audit.
- Non-corporate assesses (proprietorships, LLPs, and partnership firms) whose accounts must be audited under the Income-tax Act (e.g., Section 44AB) or any other prevailing law.
- Partners of audit-mandated firms whose accounts require statutory auditing.
Official CBDT Announcement on X (formerly Twitter)
The department communicated this relief via its official media and social handles. You can review the post directly below:
CBDT extends due date for furnishing Return of Income and Tax Audit Reports for AY 2026-27.
— Income Tax India (@IncomeTaxIndia)
Read the official release: https://x.com/IncomeTaxIndia/status/2104523246972571801
Official Press Release Document
Below is the reproduction of the official press release issued by the Ministry of Finance, Government of India:
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
****
New Delhi, 28th September, 2026
Press Release
CBDT extends due date for furnishing Return of Income for AY 2026-27 in respect of persons subject to audit under the Income-tax Act, 1961
The due date for furnishing Return of Income for Assessment Year 2026-27 is 31st October, 2026 in the case of persons mentioned at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Income-tax Act, 1961.
The Central Board of Direct Taxes (CBDT) has decided to extend the aforesaid due date of furnishing of Return of Income from 31st October, 2026 to 21st November, 2026.
Accordingly, the 'specified date' for furnishing of the report of audit under the provisions of the Income-tax Act, 1961 for Assessment Year 2026-27, in the case of persons referred to at S. No. 2 in the Table below Explanation 2 to sub-section (1) of section 139 of the Act, stands extended from 30th September, 2026 to 21st October, 2026.
A formal order/notification to this effect is being issued separately.
(V. Rajitha)
Commissioner of Income Tax
(Media & Technical Policy) &
Official Spokesperson, CBDT
Frequently Asked Questions (FAQs)
1. Is the tax audit due date extended for all business entities?
Yes, it applies to all assesses whose accounts are required to be audited under Section 44AB or any other corresponding law under Explanation 2 to Section 139(1).
2. Does this extension waive interest under Section 234A?
Filing your return within the extended timeline avoids late filing penalties under Section 234F. However, if any self-assessment tax liability exceeds ₹1,00,000, interest under Section 234A may still be calculated as per the provisions of the Income-tax Act unless specifically waived in the forthcoming formal notification.
3. Where can I file my Tax Audit Report?
Tax audit reports (Form 3CA-3CD / Form 3CB-3CD) must be uploaded by a practicing Chartered Accountant on the official Income Tax e-filing portal and accepted by the assessee.
